NHS Pension Form A and Form B for locum GPs

Sessional auto-populates the two pension forms that locums in the NHS Pension Scheme need to submit:

• Form A: completed by you for each session or block of sessions with an organisation, and signed by that organisation. Lists the dates you worked, the gross fee, pensionable pay (gross fee minus 10% professional expenses), and employer contribution.
• Form B: a monthly summary across all organisations. Totals your gross pay, professional expenses, net pensionable pay, employee and employer contributions, and cumulative year-to-date pensionable income. Form B counts payments by the date they reached your bank. Before downloading it, record the date payment reached your bank on each paid invoice settled in the same pension year. The dashboard lists any invoice still missing one and blocks the download until you add it.

For England and Wales, Sessional fills the official NHSBSA Form A and Form B. For Scotland, it fills the NSS Contractor Finance Form A and Form B by text overlay. For Northern Ireland, where HSC publishes Word and Excel templates, Sessional does not fill a form or produce a separate sheet: the pension page shows the computed figures, box by box, and you copy them onto the HSC form yourself. Sessional does not produce Form SOLO.

Form A is downloaded from the same place as Form B: once a month has an eligible payment, the Download block on the pension page offers Form B and a Form A for each organisation and payment period on it. A Form A appears there only after the invoice is marked paid with the date the money reached your bank, so Sessional cannot produce one before you have been paid. If the organisation wants to sign Form A when it pays you, mark the invoice paid first and download the form then.

All calculations follow the current NHS Pension Scheme rules:

• Pensionable pay = Gross fee × 90% (10% professional expenses deduction)
• Employee contribution = Pensionable pay × tiered rate (based on your annualised income)
• Employer contribution = Pensionable pay × the rate the form prints (14.38% England and Wales; 22.5% Scotland; 23.2% Northern Ireland from 1 April 2026)

Sessional automatically determines your employee contribution tier by annualising your year-to-date pensionable earnings. If you have other pensionable GP employment, you can declare a published tier from the pension dashboard dropdown. Your choice is saved separately for each pension year and reused for previews and downloads.

In England and Wales the overall employer rate is 23.78%, but 14.38% of your pensionable pay is the figure on the form. The organisation pays you that 14.38% with your fee, HM Treasury funds the rest, and you forward the 14.38% along with your own contribution. It is what Form A box 3 and Form B box h ask for, and it is what Sessional shows you.

Sessional supports the 2026/27 contribution tiers for all UK nations, each from its own regulator's published table: NHSBSA for England and Wales, SPPA for Scotland, HSC for Northern Ireland. Rates update each April as those bodies publish the new pensionable-earnings thresholds. Check your tier against your annual statement.

• England and Wales: 6 tiers from 5.2% to 12.5% (NHSBSA)
• Scotland: 9 tiers from 5.7% to 12.7% (SPPA). Sessional uses the SPPA table for members assessed on current-year pensionable earnings, which is the table that applies to locum work.
• Northern Ireland: 6 tiers from 5.2% to 12.7% (HSC). The floor matches England and Wales, the ceiling is higher, and several intermediate band rates differ. Check your tier on your profile against your annual statement.

Sessional also holds the 2025/26 tables, so a form for a month in the previous scheme year is calculated at that year's rates rather than this year's. Scotland's 2025/26 table is the nine bands from 5.7% to 12.7% in SPPA's NHS Circular 2025/07 of 3 July 2025.

Set your region in your profile settings. Sessional uses the correct employer rate and tier bands automatically.

Contributions are due to PCSE no later than the 7th of the month after the month you received the fee, and work can only be pensioned if it ended within the last 10 weeks, whatever date it was paid.

• Form A (for each session or block of sessions): send it with the Form B for the month the fee was received, signed by the organisation. In Sessional the Form A becomes available once the invoice is marked paid with its bank receipt date.
• Form B (your monthly summary): submit at the end of every calendar month with the matching contributions.

Sessional shows both dates; submitting and paying is yours. The figures come from NHSBSA's GP locum Form A and Form B for 1 April 2026 to 31 March 2027 and PCSE's Submit Locum A & B forms page.

To generate complete pension forms, add these to your profile:

• National Insurance number
• NHS Pensions reference number (SD number for England and Wales, SB number for Scotland)
• Your pension region

The pension dashboard will prompt you if any of these are missing.

• Sessional calculates contributions based on the bookings recorded in the platform. If you have NHS income from other sources, your actual tier may differ.
• Form A requires a signature from the organisation. Sessional prepopulates the locum sections but the organisation must sign Part 2.

NHS Pension Form A and Form B generation are available on the Plus plan and above. Basic accounts can still edit their NI number, pension reference and pension region from their profile. The pension dashboard, including Form A and Form B generation, requires Plus.